GST: New GST form DRC-03A enabled on the GST portal. This form will help you adjust tax demand already paid with a specific tax demand order. "In case the taxpayer fails to file an application in FORM GST DRC-03A on the common portal, the proper officer may proceed to recover the amount payable as per provisions of section 78 and section 79 of CGST Act."
from Tax-Wealth-Economic Times https://ift.tt/zNn83sd
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